Issuing year-end giving statements

For tax-deductible recurring gifts, the IRS requires a written acknowledgment for each donor with the total contributed in the calendar year.

Step-by-step:
1. Make sure each tax-deductible plan has its "Tax-deductible" toggle on — this is the flag that drives statement aggregation.
2. Make sure subscribers are linked to Contacts. The webhook automatically links by email — if a subscriber's email matches an existing Contact (org-scoped), it's wired up. If not, create the Contact first, then re-trigger the link by re-saving the Contact.
3. Subscriptions → Giving Statements tab. The page shows total tax-deductible giving for the current year, with a roll-up of every linked donor and their YTD total.
4. Click "Generate statement" next to a donor. The platform aggregates every paid invoice on a tax-deductible plan for that contact in the year.

What's in the statement:
• Donor name, email
• Calendar year (default current year)
• Itemized list of every recurring gift (date paid, plan, amount)
• Total contributed
• Org legal name + EIN (read from your org Settings)

Year selection:
The current year is the default. To produce statements for last year (e.g. for January's tax-prep season), the v2 PDF generator will accept a year arg — for now, the page button generates current-year only.

What if a donor has multiple plans?
The aggregate sums across every tax-deductible plan they're subscribed to under their linked Contact. So a donor on a Monthly Tithe AND an Annual Donor plan gets one statement covering both.

Subscribers without a linked Contact:
They show up under "Unlinked" — you can't generate a statement until they're matched to a Contact. The fastest fix: create or open the Contact, paste the donor's email into the Contact email field, save. The webhook re-runs on next invoice and links them.